Ordinance No. XX- 2024 Page 1 of 3 DRAFT
ORDINANCE NO. XX-2024
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
FREMONT AMENDING FREMONT MUNICIPAL CODE SECTION
3.20.090(b) TO REFLECT INTERNAL REVENUE SERVICE GUIDANCE
ON ACKNOWLEDGING DONATIONS
WHEREAS, the requirements for accepting grants of personal property are provided in Fremont Municipal Code Section 3.20.090(b) and include a written acceptance for every donation specifying an estimated value of the property offered; and
WHEREAS, the Internal Revenue Service, IRS Publication 1771 (November 2023) Charitable Contributions – Substantiation and Disclosure Requirements, specifies the requirements for donors to claim federal income tax deductions for contributions and provides guidance for receiving agencies in acknowledging donations.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF
FREMONT DOES ORDAIN AS FOLLOWS:
SECTION 1. FREMONT MUNICIPAL CODE SECTION 3.20.090.
The Fremont Municipal Code Section 3.20.090(b) is amended as follows:
3.20.090 Personal property acquisition.
(a) Contracts for personal property acquisition may include labor incidental to the purchase of goods, such as set-up, installation, and testing, and are subject to the following procedures:
(1) Each contract for personal property acquisition in an amount of more than $25,000 shall be subject to the formal bidding requirements set forth in Article IV of this chapter.
(2) Each contract for personal property acquisition in an amount of more than $5,000 and less than or equal to $25,000, shall be subject to the informal bidding requirements set forth in Section 3.20.240.
(b) Each contract for the acquisition of cash or personal property by acceptance of a grant shall comply with the city’s administrative regulation on donations and be subject to the following requirements:
(1) The city shall require Each each offer of a cash or grant of property with an estimated fair market value of more than $2,500 shall to be made in writing identifying the name of the person making the grant, the cash or property offered, and the date on Ordinance No. XX- 2024 Page 2 of 3 which the offer was made.; and the city’s acceptance therefor shall be made in writing identifying the estimated value of the property offered, and the date of the city’s acceptance.
(2) The city’s acceptance of each offer of a grant of cash or property with an estimated fair market value of $2,500$250 or less more shall be made in writing identifying the name of the person making the grant, the property offered, the date on which the offer was made, the estimated value of the property offered, and the date of the city’s acceptance containing:
(a) The date of acceptance;
(b) The amount of any cash contribution;
(c) A description (but not the fair market value) of any contribution of property; (d) A statement that no goods or services were provided by the organization in return for the contribution, if that was the case;
(e) A description and good faith estimate of the fair market value of the goods or services, if provided by the city; and
(3) Donations with an estimated value of less than $250 shall be documented in accordance with the city’s administrative regulation on donations.
SECTION 3. CEQA.
The City Council finds, under Title 14 of the California Code of Regulations, Section 15378, that this ordinance is exempt from the requirements of the California Environmental Quality Act (CEQA), as an administrative and/or fiscal activity that does not involve commitment to a specific project that will result in any significant physical impact on the environment.
SECTION 4. EFFECTIVE DATE.
The Ordinance shall take effect 30 days after final passage.
SECTION 5. PUBLICATION AND POSTING.
The City Clerk has prepared and published at least five days before the date of adoption a summary of this ordinance once in a newspaper of general circulation printed and published in Alameda County and circulated in the City of Fremont. A certified copy of the full text of the ordinance was posted in the office of the City Clerk since at least five days before this date of adoption. Within 15 days after adoption of this ordinance, the City Clerk shall cause the summary to be published again with the names of those City Council members voting for and against the ordinance and shall post in the office of the City Clerk a certified copy of the full text of this adopted ordinance with the names of those City Council members voting for and against the ordinance.
The foregoing ordinance was introduced before the City Council of the City of Fremont at the regular meeting of the City Council, held on the _____day of ________________ and adopted Ordinance No. XX- 2024 Page 3 of 3 at a regular meeting of the City Council held on the _____ day of __________________ by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST: APPROVED AS TO FORM:
City Clerk City Attorney